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Housing tax and communal services tax in Morocco

By Wafir TeamUpdated on June 12, 202610 min read

Property owners and tenants in Morocco pay two annual local taxes under Law 47-06: the housing tax (TH) and the communal services tax (TSC). Both are based on the cadastral rental value, with a 75% abatement for a primary residence. Together they range from 1,200 to 15,000 MAD a year depending on size, city and use.

1. step calculation method

1) Determine the rental value (VL) from the commune's cadastral grid. Example: for a 90 m² apartment in Casablanca Maarif, VL ≈ 72,000 MAD/year.

2) Apply the 75% abatement if the owner occupies the property as a primary residence. Base after abatement = 72,000 × 25% = 18,000 MAD.

3) Calculate TH with the progressive scale: 0% up to 5,000 MAD, 10% from 5,001 to 20,000, 20% from 20,001 to 40,000, 30% beyond. Example: 10% × (18,000-5,000) = 1,300 MAD.

4) Calculate TSC at 10.5% of the VL after abatement in urban zones. Example: 10.5% × 18,000 = 1,890 MAD. Combined = 3,190 MAD/year.

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2. 2026 exemptions

Exemptions cover first-time buyers for 5 years from completion, Damane Iskan social housing, owners over 75 with modest income, places of worship and industrial buildings (subject only to professional tax).

3. Payment and deadlines

The tax notice is sent in April and must be paid before September 30, at a DGI agency, on the tax.gov.ma portal, through online banking or at a Jibi counter. Late payment carries a 10% penalty plus a 0.5% monthly surcharge.

4. FAQ

Q.When is the deadline to pay housing tax in Morocco for 2026?
Before September 30, 2026. The tax notice is sent in April. After the deadline you pay a 10% penalty plus a 0.5% monthly surcharge. You can pay on tax.gov.ma, at a DGI agency, through online banking or at a Jibi counter.
Q.How do I pay housing tax online in Morocco?
Log in to www.tax.gov.ma with your tax ID (IF), retrieve your electronic tax notice and choose a payment method (CMI bank card, direct debit or transfer). The official receipt can be downloaded immediately. Major banks' mobile apps also accept the payment.
Q.How much is housing tax per city in Morocco?
It depends on the cadastral rental value. Rough figures for a 90 m² apartment used as a primary residence: Casablanca Maarif 1,800-3,200 MAD, Rabat Agdal 2,200-3,800, Marrakech Guéliz 1,400-2,400, Tangier Iberia 1,200-2,100, Fes New City 800-1,600, Agadir 900-1,800. TSC comes on top (10.5% in urban zones).
Q.What are the TH/TSC exemptions in 2026?
Several cases are exempt: first-time buyers for 5 years, Damane Iskan social housing, owners over 75 with modest income, places of worship, industrial buildings, and a sole primary residence with a VL of 5,000 MAD/year or less.
Q.Does a tenant pay housing tax in Morocco?
Yes. By default the occupying tenant is liable for TH and TSC. The lease can include a clause shifting it to the landlord, which is rare. Without such a clause, the legal rule applies: the tax is due from whoever occupies the property on January 1.
Q.How do I contest an excessive housing tax?
You have 6 months from receiving the notice. Step 1: ask the communal receiver for the cadastral grid applied. Step 2: file a written claim (registered letter) with supporting documents. Step 3: if it is rejected, appeal to the administrative court within 60 days.
Q.Difference between housing tax and communal services tax?
TH is progressive (0% up to 5,000 MAD, 10% to 20,000, 20% to 40,000, 30% beyond) with a 75% primary-residence abatement. TSC is a flat 10.5% in urban zones or 6.5% in peripheral zones, on the same VL after abatement. Both appear on the same notice.
Q.How is cadastral rental value calculated?
VL is the theoretical annual rent. The commune sets it with a local cadastral grid that considers built surface, land, floors, elevator, parking, build quality and street ranking. Law 47-06 provides for a revision every 10 years.
Q.What happens if I don't pay housing tax?
Step 1: 10% penalty plus 0.5% per month after September 30. Step 2: payment order after 30 days. Step 3: third-party notice (bank or salary attachment) after 90 days. Step 4: seizure of the property as a last resort. You can always settle through an installment plan.
Q.Does housing tax apply to non-resident Moroccans (MRE)?
Yes, MREs are liable for TH/TSC on properties located in Morocco. Since they do not occupy the property as their primary residence, they get no 75% abatement and TH applies to 100% of the VL. They can pay online on tax.gov.ma from abroad or appoint a relative.

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